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2017 (10) TMI 886 - AT - Central ExciseCENVAT credit - transfer of capital goods to another unit - denial of credit on the ground that the said power press has not been found to be physically present at the appellant s premises but was installed at their Unit-II - case of appellant is that unit-I is also their own Unit doing exclusively job work for them and the goods manufactured at Unit-I are cleared by Unit-II on payment of duty - Held that - the issue is no more res integra and stand settled by decision in the case of S.G. Zaveri Pharmapack Vs. CCE Mumbai 2007 (3) TMI 156 - CESTAT MUMBAI where it was held that Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is installed at the job working premises - As there is no dispute that Unit-I and unit-II belong to the same assessee and the goods after having been manufactured by the job worker are shifted to Unit-II from where they stand cleared on payment of duty credit cannot be denied. Extended period of limitation - Held that - Having held that the issue involves legal interpretation and in the absence of any evidence reflecting upon the suppression or mis-statement on the part of the assessee that malafide intention the extended period was not available to the Revenue. Appeal allowed - decided in favor of appellant.
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